تأثیر جهت‌گیری استراتژیک مؤسسات حسابرسی بر انتظار تداوم رابطه با مشتری با توجه به نقش میانجی کیفیت رابطه با مشتری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناسی ارشد حسابداری،واحد علوم تحقیقات، دانشگاه آزاد اسلامی، خراسان رضوی، ایران

2 دانشیار گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی،خراسان رضوی، ایران

چکیده

جهت‎ گیری استراتژیک علاوه‎ بر ایجاد نتایج ملموس در رابطه سازمان با متغیرهای محیطی موجب شکل‎ گیری ذهنیت‎ هایی در ذهن افراد از کیفیت رابطه سازمان با متغیرهای محیطی می‏ شود. هدف از این مطالعه بررسی تأثیر متغیر جهت ‎گیری استراتژیک بر متغیر انتظار تداوم رابطه با مشتری با توجه به نقش میانجی کیفیت رابطه با مشتری است. جامعه آماری تحقیق شامل مدیران و حسابرسان مؤسسات حسابرسی سازمان‎های پذیرفته ‎شده در سازمان بورس و اوراق بهادار تهران است و اعضای نمونه تحقیق از طریق نمونه‎ گیری تصادفی انتخاب شدند. برای آزمون فرضیات تحقیق، با استفاده از پرسشنامه استاندارد از نمونه با تعداد دویست و دو نفر داده جمع‎ آوری شد. داده‎ه ای جمع‎ آوری شده با استفاده ‎از نرم ‎افزار SPSS و نرم افزار PLS SMART تجزیه‎وتحلیل شد. یافته ‎ها نشان ‎از تأثیر مثبت جهت‎ گیری استراتژیک بر کیفیت رابطه با مشتری و انتظار تداوم رابطه با مشتری دارد. یافته‎ های تحقیق همچنین نشان از نقش میانجی کیفیت رابطه با مشتری در رابطه ‎ی بین جهت ‎گیری استراتژیک و انتظار تداوم رابطه با مشتری دارد.

کلیدواژه‌ها

عنوان مقاله [English]

The effect of strategic orientation of auditing firms on the expectation of continuing customer relationship with respect to the mediating role of customer relationship quality

نویسندگان [English]

  • saide ka,ali 1
  • mohamadreza shorvarzi 2
1 MSc. in Accounting, Islamic Azad Univercity, Research and Sciences Branch, Khorasan Razavi, Iran
2 Associate Professor of Accounting, Islamic Azad University, Neishabour Branch, Khorasan Razavi, Iran
چکیده [English]

Strategic orientation, in addition to creating tangible results in the relationship between the organization and environmental variables, causes the formation of mentalities in people’s minds about the quality of the organization’s relationship with environmental variables. The purpose of this study is to investigate the effect of strategic orientation variable on the expectation of customer relationship continuity with respect to the mediating role of customer relationship quality. The statistical population of the study includes managers and auditors of auditing firms of organizations listed in the Tehran Stock Exchange and Securities Organization and members of the research sample were selected through random sampling. To test the research hypotheses, data were collected from a sample of two hundred and two people using a standard questionnaire. The collected data were analyzed using SPSS software and PLS SMART software. Findings show a positive effect of strategic orientation on the quality of customer relationship and expectation of continued customer relationship. The research findings also indicate the mediating role of customer relationship quality in the relationship between strategic orientation and customer relationship expectation.

کلیدواژه‌ها [English]

  • Auditing firms
  • strategic orientation
  • quality of customer relationship and continuity of customer relationship

مراجع

Abdolhossein Zadeh, S., & Azadeh, A. (2020). Customer Relationship Management: Performance Assessment and Improvement by an Intelligent Algorithm. Performance Improvement Quarterly, 33(2), 119-152.
Adams, P., Freitas, I. M. B., & Fontana, R. (2019). Strategic orientation, innovation performance and the moderating influence of marketing management. Journal of Business Research, 97, 129-140.
Ahmed, B. S., Maâti, M. L. B., & Al-Sarem, M. (2020). Predictive Data Mining Model for Electronic Customer Relationship Management Intelligence. International Journal of Business Intelligence Research (IJBIR), 11(2), 1-10.
An, H., Ordureau, A., Körner, M., Paulo, J. A., & Harper, J. W. (2020). Systematic quantitative analysis of ribosome inventory during nutrient stress. Nature, 583(7815), 303-309.
Aobdia, D. (2020). The economic consequences of audit firms’ quality control system deficiencies. Management Science, 66(7), 2883-2905.
Azeem, S., Nasir, N., Kousar, S., & Sabir, S. (2020). Impact of e-commerce investment and enterprise performance based on customer relationship management. Int J Psychosoc Rehabil, 24(09), 3998-4006.
Beliaeva, T., Shirokova, G., Wales, W., & Gafforova, E. (2020). Benefiting from economic crisis? Strategic orientation effects, trade-offs, and configurations with resource availability on SME performance. International Entrepreneurship and Management Journal, 16(1), 165-194.
Cricelli, L., Famulari, F. M., Greco, M., & Grimaldi, M. (2020). Searching for the one: Customer relationship management software selection. Journal of Multi Criteria Decision Analysis, 27(3-4), 173-188.
Duh, R. R., Knechel, W. R., & Lin, C. C. (2020). The Effects of Audit Firms’ Knowledge Sharing on Audit Quality and Efficiency. Auditing: A Journal of Practice & Theory, 39(2), 51-79.
Er, W. K. (2020). A Study on Relationship Between Customer Relationship Management (CRM) and Customer Satisfaction on Taobao Website in Johor Bahru. Journal of Arts & Social Sciences, 3(2), 1-14.
Ernstberger, J., Koch, C., Schreiber, E. M., & Trompeter, G. (2020). Are Audit Firms’ Compensation Policies Associated with Audit Quality? Contemporary Accounting Research, 37(1), 218-244.
Guerola-Navarro, V., Oltra-Badenes, R., Gil-Gomez, H., & Gil-Gomez, J. A. (2020). Customer relationship management (CRM): a bibliometric analysis. International Journal of Services Operations and Informatics, 10(3), 242-268.
 
Harris, M. K., & Williams, L. T. (2020). Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees. Advances in accounting, 50, 100485.
Kamarehie, B., Jafari, A., Ghaderpoori, M., Azimi, F., Faridan, M., Sharafi, K., ... & Karami, M. A. (2020). Qualitative and quantitative analysis of municipal solid waste in Iran for implementation of best waste management practice: a systematic review and meta-analysis. Environmental Science and Pollution Research, 1-13.
Kemper, J. A., Ballantine, P. W., & Hall, C. M. (2020). The role that marketing academics play in advancing sustainability education and research. Journal of Cleaner Production, 248, 119-129.
Kim, H., & Lee, Y. (2020). A structural model of customer relationship management (CRM) strategies, rapport, and learner intentions in lifelong education. Asia Pacific Education Review, 21(1), 39-48.
Kumar, S., & Das, S. (2020). Integrated framework of strategic orientation, value offerings and new venture performance. Decision, 1-15.
Lee, J. Y., Taras, V., Jiménez, A., Choi, B., & Pattnaik, C. (2020). Ambidextrous Knowledge Sharing within R&D Teams and Multinational Enterprise Performance: The Moderating Effects of Cultural Distance in Uncertainty Avoidance. Management International Review, 60(3), 387-425.
Literal, V. J. I. (2020). Influence of Sustainable Management Practices, Strategic Orientation and Organizational Culture on Sustainability Performance in Manufacturing Firms. IOER International Multidisciplinary Research Journal, 2(2), 99-107.
Morales, P. A., True, S., & Tudor, R. K. (2020). Insights, challenges and recommendations for research on sustainability in marketing. Journal of Global Scholars of Marketing Science, 30(4), 394-406.
Muafi, M. (2020). A nexus among strategic orientation, social network, knowledge sharing, organizational innovation, and MSMEs performance. The Journal of Asian Finance, Economics, and Business, 7(6), 327-338.
Puspita, L. E., Christiananta, B., & Ellitan, L. (2020). The effect of strategic orientation, supply chain capability, innovation capability, on competitive advantage, and performance of furniture retails. International Journal of Scientific & Technology Research, 9(03), 4521-4529.
Sahi, G. K., Gupta, M. C., & Cheng, T. C. E. (2020). The effects of strategic orientation on operational ambidexterity: A study of indian SMEs in the industry 4.0 era. International Journal of Production Economics, 220, 107-130.
Salisu, Y., & Bakar, L. J. A. (2020). The Mediating Role of Innovation Strategy on the Relationship between Relational Capability and the Performance of Small and Medium Enterprises (SMEs) in Developing Economies of Africa. International Journal of Information and Management Sciences, 31(2), 149-170.
Seify, M., Tabaeeian, R. A., & Khoshfetrat, A. (2020). Investigating factors in implementation of electronic customer relationship management and its consequences in private hospitals in Isfahan city. International Journal of Electronic Customer Relationship Management, 12(3), 225-245.
Staessens, M., Kerstens, P. J., Bruneel, J., & Cherchye, L. (2019). Data envelopment analysis and social enterprises: analysing performance, strategic orientation and mission drift. Journal of Business Ethics, 159(2), 325-341.
Syahdan, R., Djaelani, Y., & Mahdi, S. (2020). Strategic orientation and the performance of SMEs in Indonesia: The mediating role of access to finance. Management Science Letters, 10(5), 1151-1160.
Thimmegowda, G. G., Mullen, S., Sottilare, K., Sharma, A., Mohanta, S. S., Brockmann, A., ... & Olsson, S. B. (2020). A field-based quantitative analysis of sublethal effects of air pollution on pollinators. Proceedings of the National Academy of Sciences, 117(34), 20653-20661.
Trail, G. T., & McCullough, B. P. (2020). Marketing sustainability through sport: testing the sport sustainability campaign evaluation model. European Sport Management Quarterly, 20(2), 109-129.
Vandenhaute, M. L., Hardies, K., & Breesch, D. (2020). Professional and commercial incentives in audit firms: Evidence on partner compensation. European Accounting Review, 29(3), 521-554.
Venkatraman, N. (1989). Strategic orientation of business enterprises: The construct, dimensionality, and measurement. Management science, 35(8), 942-962.
Yoruk, E., & Jones, P. (2020). Firm-environment alignment of entrepreneurial opportunity exploitation in technology-based ventures: A configurational approach. Journal of Small Business Management, 1-47.
 
 

فایل ها

هم رسانی

ارجاع به این مقاله

آمار